Amalgamations and Ownership Changes - Corporations Tax
Ontario Corporations are corporations that have been incorporated, continued or previously amalgamated under the Business Corporations Act. An amalgamation takes place when two or more corporations combine their businesses to form a new corporation. Ontario corporations that amalgamate are issued a new Ontario corporation number by the Ministry of Government Services. This number will appear on the Articles of Amalgamation.
Ownership Changes
An Ontario business must file a Form 1 - Initial Return/Notice of Change by an Ontario Corporation [PDF - 248 KB] under the Corporations Information Act to report any changes to its address, directors or officers. The legal name of a corporation incorporated under the laws of Ontario can only be changed through Articles of Amendment.
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- Services for Corporations (e.g. amalgamation, change of jurisdiction)
- Making Changes to your Corporate Information
Non-Ontario Corporations
Non-Ontario corporations are corporations that have been incorporated, continued or amalgamated in a jurisdiction other than Ontario. Amalgamations and name changes of non-Ontario corporations must be reported to the Ministry of Government Services.
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Remember to Notify the Canada Revenue Agency
Whenever there is an amalgamation or change to the ownership of your business, it is important to report these changes to the Canada Revenue Agency.
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General Enquiries
Contact the Canada Revenue Agency:
- 1 800 959-5525
- 1 800 665-0354 for teletypewriter (TTY)
Contact the Ministry of Government Services:
- 1 800 361-3223
- 1 800 268-7095 for teletypewriter (TTY)
